Atul Ltd 2018-19

Note 28.8 Financial risk management (continued) ċȴ 'ĿƙČŕūƙƭƑĚ ūlj ĚljljĚČƥƙ ūlj ĺĚēijĚ îČČūƭŠƥĿŠij ūŠ ǛŠîŠČĿîŕ ƎĚƑljūƑŞîŠČĚ As at March 31, 2019 ( ` cr) Type of hedge Change in the value of the hedging instrument recognised in other comprehensive income Hedge ineffectiveness recognised in ƎƑūǛƥ ūƑ ŕūƙƙ ŞūƭŠƥ ƑĚČŕîƙƙĿǛĚē ljƑūŞ Čîƙĺ ǜūǅ hedging reserve to ƎƑūǛƥ ūƑ ŕūƙƙ Financial Statement line item affected îƙĺ ǜūǅ ĺĚēijĚ Foreign exchange risk 1.22 - 0.05 Trade receivable and payable As at March 31, 2018 ( ` cr) Type of hedge Change in the value of the hedging instrument recognised in other comprehensive income Hedge ineffectiveness recognised in ƎƑūǛƥ ūƑ ŕūƙƙ ŞūƭŠƥ ƑĚČŕîƙƙĿǛĚē ljƑūŞ Čîƙĺ ǜūǅ hedging reserve to ƎƑūǛƥ ūƑ ŕūƙƙ Financial Statement line item affected îƙĺ ǜūǅ ĺĚēijĚ Foreign exchange risk 0.05 - (0.73) Revenue and inventories qūǄĚŞĚŠƥƙ ĿŠ Čîƙĺ ǜūǅ ĺĚēijĿŠij ƑĚƙĚƑǄĚ ( ` cr) Risk category Foreign currency risk Derivative instruments As at March 31, 2019 As at March 31, 2018 Balance at the beginning of the year 0.03 (0.48) Gain | (Loss) recognised in other comprehensive income during the year 1.22 0.05 ŞūƭŠƥ ƑĚČŕîƙƙĿǛĚē ƥū ƑĚǄĚŠƭĚ ēƭƑĿŠij ƥĺĚ ǋĚîƑ (0.03) ǦȦǪǮ Tax impact on above ȳǦȦǪǩȴ (0.02) Balance at the end of the year 0.79 0.03 Note 28.9 Capital management The primary objective of capital management of the Company is to maximise shareholder value. The Company monitors capital using Debt-Equity ratio which is total debt divided by total equity. For the purpose of capital management, the Company considers the following components of its Balance Sheet to manage capital: Total equity includes general reserve, retained earnings, share capital, security premium. Total debt includes current debt plus non-current debt. ( ` cr) Particulars As at March 31, 2019 As at March 31, 2018 Total debt - 0.01 Total equity ǨȡǬǪǯȦǫǬ ǨȡǧǯǭȦǫǪ Debt-Equity ratio - 0.00 Note 28.10 Segment information In accordance with Ind AS 108, ‘Operating Segments’, segment information has been given in the Consolidated Financial Statements and therefore no separate disclosure on segment information is given in the Standalone Financial Statements. 169 Standalone | Notes to the Financial Statements